Self Assessment Manual

Returns: trust returns: trustee detail changes

Where any of the information on the front of the Trust and Estate Tax Return is incorrect, the trustee ticks the ‘Yes’ box at Question 20 of the return and completes the remainder of the page with the corrected details. For the Tax Return for Trustees of Registered Pension Schemes the trustee should tick the ‘Yes’ box at Question 19 and Question 20.

The trustee can amend the following

Name

Address

Postcode

Tax Reference

On the trade supplementary pages of the Trust and Estate return the trustee ticks box 1.6 on page 1 where a business name or address has changed.

It is important that

The computer records are updated with any changes in respect of name, address and postcode as soon as possible. This should be done as soon as possible after the return has been logged in the office. Note: In all cases where an address is amended from one which is abroad to one which is in the UK, the ‘Abroad’ signal should be reviewed and updated as necessary

Changes to the main trustee name or address are used when entering the return details in the Technical Support System (TSS) so that the tax calculations produced by TSS are addressed correctly

Note: You may receive substitute returns with a different address shown on the front of the return than that which was pre-printed on the original HMRC issued form. Unless the trustee or agent draws your attention to the address change either in a covering letter or by ticking the ‘Yes’ box you will not recognise at this stage that the address needs updating on the SA record and any resulting output from TSS and the computer will go to an incorrect address.